The Financial Accounting Standards Board's Summary of Statement No. 95 requires a company to report a statement of cash flows as part of its full set of financial statements. Net cash flow from ...

The cash flow statement is unique in the fact that it spotlights only the actual cash transactions that the company has recorded, unlike most of the financial statements that follow the accrual ...

Michael Schmidt, CFA, is a staff member of FINRA's Dispute Resolution Board with 20+ years of experience in the financial market. SDI Productions / Getty Images Operating cash flow is cash generated ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Natalya Yashina is a CPA, DASM with over 12 ...

Operating expenses are essential for day-to-day business functions, like customer service. Capex refers to long-term investment costs, contrasting with yearly-deducted operating costs. Evaluating a ...